General Information

Generally, you will provide all the information needed to claim a credit or refund when you properly complete the claim form. In some cases, you will have to attach additional information. You need to keep records that support your claim for a credit or refund.

Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. No special form is required, but the records should establish all the following information.

Ultimate purchaser. If you are an ultimate purchaser, you must keep the following records.

• The number of gallons purchased and used during the period covered by your claim.
• The dates of the purchases.
• The names and addresses of suppliers and amounts purchased from each in the period covered by your claim.
• The nontaxable use for which you used the fuel.
• The number of gallons used for each nontaxable use.

It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. If the fuel is exported, you must have proof of exportation.

For more information about keeping records, see Publication 583, Starting a Business and Keeping Records, or Publication 552, Recordkeeping for Individuals.

Gasohol blending. If you are a gasohol blender, you must keep the following information for each batch of gasohol.

• The name and address of the person that sold you the gasoline.
• The date and location of the purchase of the gasoline.
• The number of gallons of gasoline.
• The name and address of the person that sold you the alcohol.
• The date and location of the purchase of the alcohol.
• The number of gallons and type of alcohol.

Registered ultimate vendor. If you are a registered ultimate vendor (as discussed in chapter 1 under Undyed Diesel Fuel and Undyed Kerosene), you must keep certain information pertaining to the sale of the fuel.

To make a claim, you must have sold the diesel fuel or kerosene at a tax-excluded price, repaid the tax to the buyer, or obtained the buyer's written consent to the allowance of the claim.

To make a claim, you must have a registration number that has not been revoked or suspended. If you are an ultimate vendor (farming and state use), you must have a UV registration number. If you are an ultimate vendor (blocked pump), you must have a UP registration number. You can get either registration number from the IRS by completing Form 637, Application for Registration (For Certain Excise Tax Activities), and providing the information requested in its instructions.

Model Certificate A

Farming and state use. If you sell undyed diesel fuel or undyed kerosene for use on a farm for farming purposes or for use by a state or local government, you must keep the following information.

• The name and taxpayer identification number of each person (farmer, custom harvester, or government unit) that bought the fuel.
• The number of gallons sold to each person.
• An unexpired certificate from the buyer. See Table 3-1.

Blocked pump. If you sell undyed kerosene from a pump that qualifies as a blocked pump because it is locked by you after each sale and is unlocked by you at the request of the buyer, you must keep the following information for each sale of more than 5 gallons.

• The date of each sale.
• The name and address of the buyer.
• The number of gallons sold to that buyer.

Blending. If you sell undyed kerosene for blending with diesel fuel in an area under a declaration of extreme cold and the blend will be sold for use or used for heating purposes, you must keep the following information.

• The number of gallons sold to each person.
• An unexpired certificate from the buyer for each purchase of kerosene. See Table 3-2.

Model Certificate B

Taxpayer identification number. To file a claim, you must have a taxpayer identification number. Your taxpayer identification number can be any of the following.

• Employer identification number (EIN).
• Social security number (SSN).
• Individual taxpayer identification number (ITIN), if you are an alien individual and do not have and are not eligible to get an SSN.

If you normally file only a U.S. individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS.

If you operate a business, use your EIN. You get an EIN by filing Form SS-4, Application for Employer Identification Number, with the IRS.

Filing date on holiday or weekend. If the last day for filing your claim falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.

Credit or refund. A credit is an amount you claim on your income tax return when you file it at the end of the year. If you meet certain requirements (discussed later), you can claim a refund during the year.

Credit only. You can claim the following taxes only as a credit.

• Tax on gasoline used on a farm for farming purposes.
• Tax on fuels used for nontaxable uses if the total for the tax year is less than $750.
• Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year.

Previous| First | Next

Publication Index | IRS-Forms Main | Home